2017 (9) TMI 94

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..... C J Mathew This appeal is directed against order-in-appeal no.646/RGD/2012 dated 4th October 2012 of Commissioner of Central Excise (Appeals), Mumbai confirming demand of tax of Rs. 14,05,893/- as provider of 'commercial or industrial construction service', 'erection, commissioning or installation services', 'supply of tangible goods service' and 'management, maintenance or repairs service' from .....

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..... secting of composite contracts prior to the introduction of the new taxable service. 3. We also heard Learned Authorized Representative who contends that the claim of the appellant had been considered and rejected by the lower authorities with adequate justification. 4. Having considered the submissions of both sides, we entertain no doubt that the definition of 'works contract service' cannot b .....

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..... transferred while rendering 'management, maintenance and repair service', the specific enumeration of the various services that could conceivably be taxed as 'works contract service' precludes its coverage within the scope of that service for the purposes of taxation under Finance Act, 1994. No evidence has been adduced to demonstrate that the activity sought to be taxed by the lower authorities .....

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..... providing of service. To the extent that the said contracts are composite, tax liability would arise only after 1st June 2007 and prior to that even if these services existed prior to that date. The decision of the Hon'ble Supreme Court in re Larsen & Toubro Ltd clarifies that only transactions in those services simpliciter alone are taxable from the date of incorporation of those services in sec .....

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..... s and evidence of the appellant to sustain their claims in relation to the other two services also. 9. In order to enable this, we set aside the impugned order and remand the matter back to the original authority to redetermine the tax liability, if any, and other consequences thereto in accordance with the provisions of Finance Act, 1994. (Order pronounced in Court on 17.07.2017)
Case laws, .....

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